Performance Measurement for World Class Manufacturing: A Model for American CompaniesCRC Press, 1 lip 1991 - 429 If your company is adopting world class manufacturing techniques, you'll need new methods of performance measurement to control production variables. In practical terms, this book describes the new methods of performance measurement and how they are used in a changing environment. For manufacturing managers, as well as cost accountants, it provides the theoretical foundation for these innovative methods and is supported by extensive practical examples. |
Spis treści
Chapter One World Class Manufacturing and the Need for New Performance Measures | 1 |
Chapter Two Characteristics of the New Performance Measures | 19 |
Chapter Three Shortcomings of Traditional Management Accounting | 41 |
Chapter Four Measurement of Delivery Performance and Customer Service | 75 |
Chapter Five Measurement of Process Time | 123 |
Chapter Six Measurement of Production Flexibility | 171 |
Chapter Seven Measurement of Quality Performance | 203 |
Chapter Eight Financial Performance Measures | 247 |
Chapter Nine Measuring Social Issues | 285 |
Chapter Ten Establishing Performance Targets | 305 |
Chapter Eleven Producing the New Performance Measures | 331 |
Chapter Twelve Alternative Cost and Management | 351 |
| 391 | |
About the Author | 397 |
Kluczowe wyrazy i wyrażenia
achieved activities activity-based costing analysis approach aspects average batch bill of materials calculated changes class manufacturing techniques company's components continuous improvement control chart cost accounting cost and management cost drivers cross-training cycle detailed direct costs duction employees engineering example factor Figure final assembly financial accounts flexibility floor forecast goals graph implementation important introduced inventory accuracy issues Japanese just-in-time manufacturing kanban labor lead lot sizes machine manufacturing strategy ment methods monitor nonfinancial operators overhead costs percent performance measurement planning preventive maintenance printed circuit board product group production cells production costs production personnel production plant production process quality circles quality problems quantity reduce schedule setup shows statistical process control stock turns subassemblies supervisors suppliers targets throughput accounting tion traditional management accounting value-added week world class manufac world class manufacturing